Find

„Three partners individually specialised
and in an interdisciplinary team for you
on the road.“

Grimme, Winkler and Grau

Filters

Categories

Category: Steuern

The family trust as a tax-efficient planning tool

A so-called family foundation is usually established by the so-called founder transferring assets to a foundation, with the founder’s descendants and relatives being entitled to the majority of the benefits in accordance with the foundation’s articles of association.

...

Assessment of interest on tax evasion and estimation of investment income

Assessment of interest on tax evasion and estimation of investment income: Application of the rules on the burden of proof to the detriment of the taxpayer is inadmissible – Federal Fiscal Court (BFH), judgment of 12 July 2016, II R 42/2014, and Berlin-Brandenburg Fiscal Court (FG), judgment...

Contribution of land to the joint assets of partnerships

According to a judgement of the Baden-Württemberg Finance Court dated 1 March 2017 – 7 V 2515/2016 – the transfer of land into the joint property of partnerships may trigger gift tax

...

Automatic exchange of information – first data transfer

The tax authorities are already raring to go – for the first time, from September 2017, tax data for the year 2016 will be sent to the Federal Central Tax Office (BZSt) as part of the automatic exchange of information (AEOI)...

A statutory share of an estate inherited is subject to inheritance tax even if it is not claimed

In its most recent ruling on the right to a compulsory share, the Federal Fiscal Court (BFH) has ruled that a claim to a compulsory share which forms part of the estate is immediately subject to inheritance tax, even if the claim is not or...

Brilliant! GWGL has been voted one of Germany’s top tax advisers

Excellent! GWGL Rechtsanwälte Steuerberater PartG mbB has been voted one of Germany’s top tax advisers for 2017. *Handelsblatt* has named GWGL as one of the best tax advisers in Hamburg and as one of the...

Adult adoption – Moral justification for the adoption of an adult

(Bremen Higher Regional Court, order of 9 November 2016 – 4 UF 108/16, Sections 1741(1), first sentence, and 1767(1) and (2) of the German Civil Code (BGB)) Sometimes, when dealing with...

Severance payments upon termination of employment under international tax law

In the international context of double taxation agreements, wages are generally taxable in the country in which the employee is resident. However, if the employee carries out their work in another country for...

Tax allowances: The highest tax allowance also applies to biological parents!

According to a recent judgement by the Hessian Finance Court (Ref. 1 K 1507/16) dated 15 December 2016, children of parents who are biologically related but not legally related are also subject to the favourable inheritance and...

Combining corporation tax and inheritance tax is lawful

A company may also be named as an heir. A GmbH that ran a care home was fortunate enough to be in this position.

...